Blues have already seen the Red Devils turn down two previous offers for the Englishman.
Chelsea will make one final effort to sign unsettled Manchester United front man Wayne Rooney this summer, according to reports in the Sunday Mirror.
The west London club have so far seen two bids for the England international worth £26 million and £30m rejected out of hand by the Premier League champions, who are insistent that the 27-year-old is not for sale at any price in the transfer window, however much the Blues are willing to pay for the striker.
But that will not prevent Chelsea head coach Jose Mourinho from trying with one final effort to lure Rooney to Stamford Bridge before the summer transfer window slams shut for business for the year on Sept 2.
And the self-styled ‘Special One’ has now confirmed that the west London club will submit a third and final offer, believed to be worth £40m, for the Englishman after Monday night’s eagerly anticipated clash between the two arch rivals in the Premier League at Old Trafford.
“Let’s see,” said Mourinho. “We make the bid and they say no again, what do we lose? One email?
“We are going to get a maximum of two players in this transfer window, so if we get the second piece it will be the final piece.”
However, if as expected the Red Devils also reject this latest bid, then it is understood that the Portuguese will instead switch his striking focus towards three other possible forwards, Samuel Eto’o, Porto’s Jackson Martinez or Real Madrid front man Karim Benzema.